Wage period

You calculate all payroll taxes for each wage period, i.e. the period for which the employee receives the wage. This is often 1 month or 4 weeks.

When you, for example, use the monthly table to calculate the wage tax/national insurance contributions then you also calculate the employed persons' insurance contributions and income-dependent contribution pursuant to the Health Care Insurance Act (Zvw) on the basis of 1 month, irrespective of the days worked.

You calculate the maximum wages for contribution purposes and the maximum contribution wage on the basis of the length of the wage period you use. More information on the maximum contribution wage is available under Calculating the income-dependent contribution pursuant to the Health Care Insurance Act (Zvw).